License tax upon taking of fish in municipal waters.
Section 70
SEC. 70. License tax upon taking of fish in municipal waters.—A municipal council which has not granted the exclusive privilege of erecting fish corrals or operating fishponds in municipal waters, may impose a license tax upon the privilege of taking fish in such waters with nets, traps, or other fishing tackle, upon persons qualified according to section sixty-seven hereof, except those already licensed under article five of this Act: Provided, That no such license shall confer an exclusive right of fishery; that the imposition of this license tax upon this privilege shall be levied only once in any given year upon any fisherman; that the levy is to be made by the municipality wherein the fisherman is a resident; and that the possession and exhibition of receipts evidencing payment of the license tax shall entitle the fisherman to fish in any municipal waters in the Philippine Islands, in which the exclusive privilege of fishery has not been granted to any other person or persons: Provided, however, That in case the fee in the municipality where the fisherman desires to fish is greater than the fee in the municipality where he obtained his license, the former municipality may collect from him the difference between the two fees.